Obligations of the self-employed persons

For the self-employed persons, the maturity of advances on pension insurance premiums and sickness insurance premiums is from the first to the last day of the calendar month for which the advance on pension insurance/sickness insurance premiums is payable.

The self-employed shall submit the form Statement of income and expenditure of a self-employed person for XXXX (in 2024, for 2023). The statement shall be submitted for each self-employed person who has been self-employed for at least a part of the calendar year. In addition to the tax base, this statement will show the relevant figures for the implementation of pension insurance of the self-employed persons, in particular the assessment basis and pension insurance premium amounts. This form may be submitted within statutory periods as an ordinary or extraordinary statement.

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